Annual appropriation

Section 4.9 applies to an appropriation to a Minister for a service, function or program if responsibility for that service, function or program is, during that period, transferred —

1. from one Minister to another Minister, or
2. from one GSF agency to another GSF agency.

The appropriation does not lapse when the responsibility for the service, function or program is transferred from one Minister to another Minister, or from one GSF agency to another GSF agency, during that period.

The appropriation assigned to the original Minister may be applied by another through a determination made by the Treasurer in the same annual reporting period.

Section 4.9A applies to a deemed appropriation to the Lead Minister for a GSF agency if responsibility for a service, function or program is transferred —

1. from the Minister to another Minister, or
2. from the GSF agency to another GSF agency.

Find out more about:

• Section 4.9
• Section 4.9A.

Section 4.11 applies if the Commonwealth does any of the following in an annual reporting period:

1. provides for the making of a specific purpose payment not included in the Budget Papers of the State for that period,
2. provides for an increase in the amount of a specific purpose payment in excess of the amount included in the Budget Papers of the State for that period,
3. does not provide the whole of the amount of a specific purpose payment as included in the Budget Papers of the State for that period.

The Treasurer can issue a certificate that certifies that any of the above matters has occurred and the amount involved. This will adjust the agency’s annual appropriation.

Find out more about Section 4.11.

Section 4.13 applies to exigencies of Government, being urgent and unforeseen expenditures.

The Treasurer may, with the approval of the Governor, determine that additional money is to be paid out of the Consolidated Fund if it is required to meet any exigencies of Government. The additional money must be no more than is necessary in the public interest to fund expenditure to meet the exigency.

The Treasurer must cause details of the payments of money paid under this section to be included in the Budget Papers for the next annual reporting year for the NSW Government.

Find out more about Section 4.13.

The Treasurer may authorise the transfer of appropriations from one agency to another if:

• the Treasurer is of the opinion that the exigencies of government require the payment, and
• an equivalent sum is not paid out of the sum appropriated under the part for another purpose.

The Treasurer may authorise the payment either before or after it is made; however, it cannot be for the purpose of increasing salary or wages if the amount of the salary or wages is fixed by law.

The Treasurer may authorise the transfer of appropriations from one agency to another if:

• the Treasurer is of the opinion that the sum appropriated for the purpose is insufficient to enable the purpose to be effectively and efficiently carried out, and
• an equivalent sum is not paid out of the sum appropriated under the part for another purpose, and
• the equivalent sum is identified as surplus to the other purpose by the Minister in relation to whom the other purpose is specified.

The Treasurer may authorise the payment either before or after it is made; however, it cannot be for the purpose of increasing salary or wages if the amount of the salary or wages is fixed by law.

Delegated expenditure of amounts appropriated for contingencies of an integrity agency

The expenditure of money appropriated to the Treasurer for contingencies in relation to integrity agencies (under section 22 of the Appropriation Act) is a delegable function of the Treasurer. The function may be delegated to the responsible Minister or accountable authority for the integrity agency. (Section 38(1)(a), (2)(a) Appropriation Act 2025)

Integrity agency means each of the following: (a) the Audit Office of New South Wales, (b) the Independent Commission Against Corruption, (c) the Law Enforcement Conduct Commission, (d) the New South Wales Electoral Commission, (e) the Ombudsman’s Office.

Find out more about appropriations for contingencies of an integrity agency.

Delegated expenditure of special appropriation sums

The expenditure of money appropriated to the Treasurer as a special appropriation in section 23 of the Appropriation Act is a delegable function of the Treasurer. The function may be delegated to another Minister, accountable authority or GSF agency that is a person.

This delegation is available for expenditure related to State contingencies, Government’s election commitments or essential services.

The Treasurer may delegate the authority to spend money from the funds appropriated to the Treasurer by section 23.